The tariff classification of a gear chamfering machine from Japan

NY 800958 August 30, 1994 CLA-2-84:S:N:N1:104 800958 CATEGORY: Classification TARIFF NO.: 8461.40.5070 Ms. Lisa C. Schneider Associated Customhouse Brokers, Inc. Water Tower Park 1099 Jay Street, Bldg. C-5 P.O. Box 22670 Rochester, NY 14692-2670 RE: The tariff classification of a gear chamfering machine from Japan Dear Ms. Schneider: In your letter dated August 10, 1994, you requested a tariff classification ruling on behalf of Gleason Works. The GTR 250VG CNC Gear Chamfering Machine is a heavy duty chamfering and deburring machine designed for use on spur, helical, bevel and hypoid gears and pinions. A high speed milling process is used to chamfer the complete tooth at both the toe and heel of bevel or hypoid gears. The model also rounds and points gear teeth on external and internal parallel axis gears. Standard equipment includes a FANUC series 16MA Controller with 5 Axis CNC control and a vertical workspindle. The applicable subheading for the GTR 250VG CNC Gear Chamfering Machine will be 8461.40.5070, Harmonized Tariff Schedule of the United States (HTS), which provides for gear grinding or finishing machines...Other; Other. The rate of duty will be 4.4 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport